{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3518.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3518.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3518.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3518.1.html"}],"law_id":68488,"edition_id":1,"section_id":68488,"structure_id":15658,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","history":"1994, c. 292; 1996, c. 322.","full_text":"A\n\nNotwithstanding the provisions of § 58.1-3518, the governing body of any county, city or town may provide by ordinance for an alternative method of filing personal property tax returns for motor vehicles, trailers and boats. Any such ordinance adopted pursuant to this section may provide for the annual assessment and taxation of motor vehicles, trailers and boats based on a previous personal property tax return filed by the owner or owners of such property. For those whose name or address has not changed since a previous filing and whose personal property has had no change in status or situs, the assessment and taxation of property may be based on a personal property tax return previously filed with the jurisdiction adopting such an alternative method.B\n\nAny jurisdiction adopting such an alternative method may require the owner of a motor vehicle, trailer or boat to file a new personal property tax return whenever there is: (i) a change in the name or address of the person or persons owning taxable personal property; (ii) a change in the situs of personal property; (iii) any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers or boats for which a tax return has been filed previously; or (iv) any change in which a person acquires one or more motor vehicles, trailers or boats and for which no personal property tax return has been filed.C\n\nNothing in this section shall preclude any jurisdiction from assessing taxable personal property in accordance with § 58.1-3519 or assessing penalties and interest in accordance with § 58.1-3916.","order_by":null,"text":{"0":{"id":247958,"text":"Notwithstanding the provisions of § 58.1-3518, the governing body of any county, city or town may provide by ordinance for an alternative method of filing personal property tax returns for motor vehicles, trailers and boats. Any such ordinance adopted pursuant to this section may provide for the annual assessment and taxation of motor vehicles, trailers and boats based on a previous personal property tax return filed by the owner or owners of such property. For those whose name or address has not changed since a previous filing and whose personal property has had no change in status or situs, the assessment and taxation of property may be based on a personal property tax return previously filed with the jurisdiction adopting such an alternative method.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":247959,"text":"Any jurisdiction adopting such an alternative method may require the owner of a motor vehicle, trailer or boat to file a new personal property tax return whenever there is: (i) a change in the name or address of the person or persons owning taxable personal property; (ii) a change in the situs of personal property; (iii) any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers or boats for which a tax return has been filed previously; or (iv) any change in which a person acquires one or more motor vehicles, trailers or boats and for which no personal property tax return has been filed.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":247960,"text":"Nothing in this section shall preclude any jurisdiction from assessing taxable personal property in accordance with § 58.1-3519 or assessing penalties and interest in accordance with § 58.1-3916.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15658,"edition_id":1,"name":"Tax Day\/Filing of Returns","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:57:30","date_modified":"2026-06-26 03:57:30","permalink":{"id":257891,"object_type":"structure","relational_id":15658,"identifier":"5","token":"58.1\/III\/35\/5","url":"\/58.1\/III\/35\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":59882,"structure_id":15658,"section_number":"58.1-3515","catch_line":"Tax day January 1","url":"\/58.1-3515\/","token":"58.1\/III\/35\/5\/58.1-3515","metadata":false},{"id":60286,"structure_id":15658,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","url":"\/58.1-3516\/","token":"58.1\/III\/35\/5\/58.1-3516","metadata":false},{"id":79126,"structure_id":15658,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","url":"\/58.1-3516.1\/","token":"58.1\/III\/35\/5\/58.1-3516.1","metadata":false},{"id":68001,"structure_id":15658,"section_number":"58.1-3516.2","catch_line":"Payment of taxes on leased property by lessee; information to be furnished by lessor","url":"\/58.1-3516.2\/","token":"58.1\/III\/35\/5\/58.1-3516.2","metadata":false},{"id":72677,"structure_id":15658,"section_number":"58.1-3517","catch_line":"Department of Taxation to prescribe and furnish forms of returns; use of local forms","url":"\/58.1-3517\/","token":"58.1\/III\/35\/5\/58.1-3517","metadata":false},{"id":84049,"structure_id":15658,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","url":"\/58.1-3518\/","token":"58.1\/III\/35\/5\/58.1-3518","metadata":false},{"id":68488,"structure_id":15658,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","url":"\/58.1-3518.1\/","token":"58.1\/III\/35\/5\/58.1-3518.1","metadata":false},{"id":74723,"structure_id":15658,"section_number":"58.1-3519","catch_line":"Commissioner to assess property if taxpayer fails to file return","url":"\/58.1-3519\/","token":"58.1\/III\/35\/5\/58.1-3519","metadata":false}],"previous_section":{"id":84049,"structure_id":15658,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","url":"\/58.1-3518\/","token":"58.1\/III\/35\/5\/58.1-3518","metadata":false},"next_section":{"id":74723,"structure_id":15658,"section_number":"58.1-3519","catch_line":"Commissioner to assess property if taxpayer fails to file return","url":"\/58.1-3519\/","token":"58.1\/III\/35\/5\/58.1-3519","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3518.1\/","history_text":"

This law was first created in 1994. The record of its establishment is cataloged in chapter 292<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1996, chapter 322<\/a>.<\/p>","references":[{"id":78988,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","order_by":null,"url":"\/58.1-3912\/"}],"refers_to":[{"id":84049,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","order_by":null,"url":"\/58.1-3518\/"},{"id":74723,"section_number":"58.1-3519","catch_line":"Commissioner to assess property if taxpayer fails to file return","order_by":null,"url":"\/58.1-3519\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"}],"permalink":{"id":257917,"object_type":"law","relational_id":68488,"identifier":"58.1-3518.1","token":"58.1\/III\/35\/5\/58.1-3518.1","url":"\/58.1-3518.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3518.1\/","token":"58.1\/III\/35\/5\/58.1-3518.1","dublin_core":{"Title":"Alternative method of filing returns for motor vehicles, trailers and boats","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3518.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding the provisions of § 58.1-3518<\/a>, the governing body of any county, city or town may provide by ordinance<\/span> for an alternative method of filing personal property tax returns for motor vehicles, trailers and boats. Any such ordinance<\/span> adopted pursuant to this section may provide for the annual assessment and taxation of motor vehicles, trailers and boats based on a previous personal property tax return filed by the owner or owners of such property. For those whose name or address has not changed since a previous filing and whose personal property has had no change in status or situs, the assessment and taxation of property may be based on a personal property tax return previously filed with the jurisdiction<\/span> adopting such an alternative method. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any jurisdiction<\/span> adopting such an alternative method may require the owner of a motor vehicle, trailer or boat to file a new personal property tax return whenever there is: (i) a change in the name or address of the person or persons owning taxable personal property; (ii) a change in the situs of personal property; (iii) any other change affecting the assessment or levy<\/span> of the personal property tax on motor vehicles, trailers or boats for which a tax return has been filed previously; or (iv) any change in which a person acquires one or more motor vehicles, trailers or boats and for which no personal property tax return has been filed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Nothing in this section shall preclude any jurisdiction<\/span> from assessing taxable personal property in accordance with § 58.1-3519<\/a> or assessing penalties and interest in accordance with § 58.1-3916<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nALTERNATIVE METHOD OF FILING RETURNS FOR MOTOR VEHICLES, TRAILERS AND BOATS (\u00a7\n58.1-3518.1)\n\nA. Notwithstanding the provisions of § 58.1-3518, the governing body of any\ncounty, city or town may provide by ordinance for an alternative method of\nfiling personal property tax returns for motor vehicles, trailers and boats. Any\nsuch ordinance adopted pursuant to this section may provide for the annual\nassessment and taxation of motor vehicles, trailers and boats based on a\nprevious personal property tax return filed by the owner or owners of such\nproperty. For those whose name or address has not changed since a previous\nfiling and whose personal property has had no change in status or situs, the\nassessment and taxation of property may be based on a personal property tax\nreturn previously filed with the jurisdiction adopting such an alternative\nmethod.\n\nB. Any jurisdiction adopting such an alternative method may require the owner of\na motor vehicle, trailer or boat to file a new personal property tax return\nwhenever there is: (i) a change in the name or address of the person or persons\nowning taxable personal property; (ii) a change in the situs of personal\nproperty; (iii) any other change affecting the assessment or levy of the\npersonal property tax on motor vehicles, trailers or boats for which a tax\nreturn has been filed previously; or (iv) any change in which a person acquires\none or more motor vehicles, trailers or boats and for which no personal property\ntax return has been filed.\n\nC. Nothing in this section shall preclude any jurisdiction from assessing\ntaxable personal property in accordance with § 58.1-3519 or assessing\npenalties and interest in accordance with § 58.1-3916.\n\nHISTORY: 1994, c. 292; 1996, c. 322.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}